Vanessa, a calendar-year taxpayer, owns 100 shares of RG Corporation stock, which was purchased two years ago for $10,000. Vanessa sells all 100 shares on December 15, of the current year, for $6,000 and on January 5, of the following year, purchases 75 shares of RG Corporation stock. Vanessa's recognized loss will be

A) $0

B) $400.

C) $600.

D) $1,000.